When the Tax Commissioner claims that a decedent was domiciled in this Commonwealth at the time of his death and the taxing authorities of another state make a like claim on behalf of their state, the Commissioner may with the approval of the Attorney General make a written agreement with the other taxing authorities and with the executor or administrator of the decedent to submit the controversy to the decision of a board consisting of one or any uneven number of arbitrators. The executor or administrator of such decedent is hereby authorized to make the agreement. The parties to the agreement shall select the arbitrator or arbitrators.

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Terms Used In Virginia Code 58.1-923

  • Decedent: A deceased person.
  • Decedent: means a deceased person. See Virginia Code 58.1-901
  • Executor: A male person named in a will to carry out the decedent
  • State: means any state, territory or possession of the United States and the District of Columbia. See Virginia Code 58.1-901

Code 1950, § 58-238.28; 1978, c. 838; 1984, c. 675.